Chemico: Evaluating performance based on the Balanced Scorecard

Monte Wynder

Journal of Accounting Education, 2010, vol. 28, issue 3, 221-236

Abstract: For the past decade Chemico Inc. has been pursuing a successful strategy producing an innovative type of plastic that is replacing steel in the production of cars. Chemico has plants around the world, and demand continues to grow. Operations have recently commenced at three new plants in China. You have obtained performance data for the three plants in the form of a Balanced Scorecard (BSC) in which each manager’s performance is compared against the company’s targets. As the Financial Controller for Chemico it is time for you to evaluate the three plant managers and distribute the bonus pool between them.

Keywords: Balanced Scorecard; Strategy map; Performance evaluation; Sustainability; Environmental performance measurement (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:28:y:2010:i:3:p:221-236

DOI: 10.1016/j.jaccedu.2011.03.006

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